https://www.taxtmi.com/caselaws?id=446234 The Tribunal dismissed the revision application under the U.P. Value Added Tax Act, 2008, for Assessment Year 2013-14, favoring the assessee. It concluded that the assessee was entitled to a deduction under Rule 9(1)(e) due to the import of goods from outside U.P. for a pre-existing works contract within the state. The Tribunal confirmed that the reduction of expenses from 21% to 10% by the 1st Appellate Authority was justified. The decision emphasized the principle of granting benefits to the assessee in cases of doubt, affirming their eligibility for the deduction. en-us Thu, 23 Nov 2023 00:00:00 +0530 Wed, 29 Nov 2023 06:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446234 The Tribunal dismissed the revision application under the U.P. Value Added Tax Act, 2008, for Assessment Year 2013-14, favoring the assessee. It concluded that the assessee was entitled to a deduction under Rule 9(1)(e) due to the import of goods from outside U.P. for a pre-existing works contract within the state. The Tribunal confirmed that the reduction of expenses from 21% to 10% by the 1st Appellate Authority was justified. The decision emphasized the principle of granting benefits to the assessee in cases of doubt, affirming their eligibility for the deduction. Case-Laws VAT and Sales Tax Thu, 23 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446234